負(fù)債 liabilities
  21~ 22 流動(dòng)負(fù)債 current liabilities
  211 短期借款 short-term borrowings(debt)
  2111 銀行透支 bank overdraft
  2112 銀行借款 bank loan
  2114 短期借款 -業(yè)主 short-term borrowings - owners
  2115 短期借款 -員工 short-term borrowings - employees
  2117 短期借款 -關(guān)系人 short-term borrowings- related parties
  2118 短期借款 -其它 short-term borrowings - other
  212 應(yīng)付短期票券 short-term notes and bills payable
  2121 應(yīng)付商業(yè)本票 commercial paper payable
  2122 銀行承兌匯票 bank acceptance
  2128 其它應(yīng)付短期票券 other short-term notes and bills payable
  2129 應(yīng)付短期票券折價(jià) discount on short-term notes and bills payable
  213 應(yīng)付票據(jù) notes payable
  2131 應(yīng)付票據(jù) notes payable
  2137 應(yīng)付票據(jù) -關(guān)系人 notes payable - related parties
  2138 其它應(yīng)付票據(jù) other notes payable
  214 應(yīng)付帳款 accounts pay able
  2141 應(yīng)付帳款 accounts payable
  2147 應(yīng)付帳款 -關(guān)系人 accounts payable - related parties
  216 應(yīng)付所得稅 income taxes payable
  2161 應(yīng)付所得稅 income tax payable
  217 應(yīng)付費(fèi)用 accrued expenses
  2171 應(yīng)付薪工 accrued payroll
  2172 應(yīng)付租金 accrued rent payable
  2173 應(yīng)付利息 accrued interest payable
  2174 應(yīng)付營(yíng)業(yè)稅 accrued VAT payable
  2175 應(yīng)付稅捐 -其它 accrued taxes payable- other
  2178 其它應(yīng)付費(fèi)用 other accrued expenses payable
  218~219 其它應(yīng)付款 other payables
  2181 應(yīng)付購(gòu)入遠(yuǎn)匯款 forward exchange contract payable
  2182 應(yīng)付遠(yuǎn)匯款 -外幣 forward exchange contract payable - foreign currencies
  2183 買(mǎi)賣(mài)遠(yuǎn)匯溢價(jià) premium on forward exchange contract
  2184 應(yīng)付土地房屋款 payables on land and building purchased
  2185 應(yīng)付設(shè)備款 Payables on equipment
  2187 其它應(yīng)付款 -關(guān)系人 other payables - related parties
  2191 應(yīng)付股利 dividend payable
  2192 應(yīng)付紅利 bonus payable
  2193 應(yīng)付董監(jiān)事酬勞 compensation payable to directors and supervisors
  2198 其它應(yīng)付款 -其它 other payables - other
  226 預(yù)收款項(xiàng)advance receipts
  2261 預(yù)收貨款 sales revenue received in advance
  2262 預(yù)收收入 revenue received in advance
  2268 其它預(yù)收款 other advance receipts
  227 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 long-term liabilities -current portion
  2271 一年或一營(yíng)業(yè)周期內(nèi)到期公司債 corporate bonds payable - current portion
  2272 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期借款 long-term loans payable - current portion
  2273 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable due within one year or one operating cycle
  2277 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人 long-term notes and accounts payables to related parties - current portion
  2278 其它一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 other long-term lia- bilities - current portion
  228~229 其它流動(dòng)負(fù)債 other current liabilities
  2281 銷項(xiàng)稅額 VAT received(or output tax)
  2283 暫收款 temporary receipts
  2284 代收款 receipts under custody
  2285 估計(jì)售后服務(wù)/保固負(fù)債 estimated warranty liabilities
  2291 遞延所得稅負(fù)債 deferred income tax liabilities
  2292 遞延兌換利益 deferred foreign exchange gain
  2293 業(yè)主(股東)往來(lái) owners^ current account
  2294 同業(yè)往來(lái) current account with others
  2298 其它流動(dòng)負(fù)債-其它 other current liabilities - others
  23 長(zhǎng)期負(fù)債 long-term liabilities
  231 應(yīng)付公司債 corporate bonds payable
  2311 應(yīng)付公司債 corporate bonds payable
  2319 應(yīng)付公司債溢(折)價(jià) premium(discount) on corporate bonds payable
  232 長(zhǎng)期借款 long-term loans payable
  2321 長(zhǎng)期銀行借款 long-term loans payable - bank
  2324 長(zhǎng)期借款 -業(yè)主 long-term loans payable - owners
  2325 長(zhǎng)期借款 -員工 long-term loans payable - employees
  2327 長(zhǎng)期借款 -關(guān)系人 long-term loans payable - related parties
  2328 長(zhǎng)期借款 -其它 long-term loans payable - other
  233 長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable
  2331 長(zhǎng)期應(yīng)付票據(jù) long-term notes payable
  2332 長(zhǎng)期應(yīng)付帳款 long-term accounts pay-able
  2333 長(zhǎng)期應(yīng)付租賃負(fù)債 long-term capital lease liabilities
  2337 長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) -關(guān)系人 Long-term notes and accounts payable - related parties
  2338 其它長(zhǎng)期應(yīng)付款項(xiàng) other long-term payables
  234 估計(jì)應(yīng)付土地增值稅 accrued liabilities for land value increment tax
  2341 估計(jì)應(yīng)付土地增值稅 estimated accrued land value incremental tax pay-able
  235 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities
  2351 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities
  238 其它長(zhǎng)期負(fù)債 other long-term liabilities
  2388 其它長(zhǎng)期負(fù)債-其它 other long-term liabilities - other
  28 其它負(fù)債 other liabilities
  281 遞延負(fù)債 deferred liabilities
  2811 遞延收入 deferred revenue
  2814 遞延所得稅負(fù)債 deferred income tax liabilities
  2818 其它遞延負(fù)債 other deferred liabilities
  286 存入保證金 deposits received
  2861 存入保證金 guarantee deposit received
  288 雜項(xiàng)負(fù)債 miscellaneous liabilities
  2888 雜項(xiàng)負(fù)債 -其它 miscellaneous liabilities - other
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